Transfer pricing aspects of low value-adding services

Guglielmo Maisto

Risultato della ricerca: Contributo in libroChapter


The OECD’s Base Erosion and Profit Shifting (BEPS) project deals, among others, with aggressive transfer pricing by Multinational Enterprises, whereby the profitability of subsidiaries in different jurisdictions is “adjusted” via misplacing, with the intent of minimizing the corporation’s overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This chapter of the book is dedicated to the analysis of the low value-adding services as defined in OECD BEPS Action 10.
Lingua originaleEnglish
Titolo della pubblicazione ospiteTransfer pricing in a post-BEPS World
EditorMichael Lang, Alfred Storck, Raffaele Petruzzi
Numero di pagine14
Stato di pubblicazionePubblicato - 2016


  • transfer pricing


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